Chrzan, Incorporated, manufactures and sells two products: Product EO and Product NO. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Total Direct Direct Expected Labor-Hours Labor- Production Per Unit Hours 450 10.5 4,725 1,750 9.5 16,625 21,350 Product EO Product NO Total direct labor-hours The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Production orders Order size Activity Measures DLHS orders MHS Estimated Overhead Cost $ 303,890 63,087 587,366 $ 954,343 Expected Activity Product ED Product NO 4,725 16,625 1,050 1,150 5,750 5,450 Total 21,350 2,200 11,200 The activity rate for the Order Size activity cost pool under activity-based costing is closest to: Multiple Choice $18.28 per MH O $44.70 per MH $28.68 per MH $52.44 per MH